1953:
2238:(ERP) system is commonly used for a large organisation and it provides a comprehensive, centralized, integrated source of information that companies can use to manage all major business processes, from purchasing to manufacturing to human resources. These systems can be cloud based and available on demand via application or browser, or available as software installed on specific computers or local servers, often referred to as on-premise.
2296:
5279:
5262:
5296:
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1627:
99:
5245:
2555:(IFRS) implemented by 147 countries. Standards for international audit and assurance, ethics, education, and public sector accounting are all set by independent standard settings boards supported by IFAC. The International Auditing and Assurance Standards Board sets international standards for auditing, assurance, and quality control; the
1810:
2934:
An accounting error is an unintentional misstatement or omission in the accounting records, for example misinterpretation of facts, mistakes in processing data, or oversights leading to incorrect estimates. Acts leading to accounting errors are not criminal but may breach civil law, for example, the
2493:
Accounting firms grew in the United States and Europe in the late nineteenth and early twentieth century, and through several mergers there were large international accounting firms by the mid-twentieth century. Further large mergers in the late twentieth century led to the dominance of the auditing
2226:
used for processing accounting data. Many corporations use artificial intelligence-based information systems. The banking and finance industry uses AI in fraud detection. The retail industry uses AI for customer services. AI is also used in the cybersecurity industry. It involves computer hardware
2181:
Intercompany accounting focuses on the measurement, analysis and reporting of information between separate entities that are related, such as a parent company and its subsidiary companies. Intercompany accounting concerns record keeping of transactions between companies that have common ownership
2207:
An audit of financial statements aims to express or disclaim an independent opinion on the financial statements. The auditor expresses an independent opinion on the fairness with which the financial statements presents the financial position, results of operations, and cash flows of an entity, in
2384:
Political campaign accounting deals with the development and implementation of financial systems and the accounting of financial transactions in compliance with laws governing political campaign operations. This branch of accounting was first formally introduced in the March 1976 issue of
1740:. Management accounting focuses on the measurement, analysis and reporting of information for internal use by management to enhance business operations. The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as
2826:
peers. Due to different publication rates between accounting and other business disciplines, a recent study based on academic author rankings concludes that the competitive value of a single publication in a top-ranked journal is highest in accounting and lowest in marketing.
2875:
principles. In some cases, management manipulated the figures shown in financial reports to indicate a better economic performance. In others, tax and regulatory incentives encouraged over-leveraging of companies and decisions to bear extraordinary and unjustified risk.
2208:
accordance with the generally accepted accounting principles (GAAP) and "in all material respects". An auditor is also required to identify circumstances in which the generally accepted accounting principles (GAAP) have not been consistently observed.
2252:
Tax accounting in the United States concentrates on the preparation, analysis and presentation of tax payments and tax returns. The U.S. tax system requires the use of specialised accounting principles for tax purposes which can differ from the
2117:
Financial accounting focuses on the reporting of an organization's financial information to external users of the information, such as investors, potential investors and creditors. It calculates and records business transactions and prepares
2151:
Management accounting focuses on the measurement, analysis and reporting of information that can help managers in making decisions to fulfill the goals of an organization. In management accounting, internal measures and reports are based on
2574:
Organizations in individual countries may issue accounting standards unique to the countries. For example, in
Australia, the Australian Accounting Standards Board manages the issuance of the accounting standards in line with IFRS. In the
2887:
to improve the reliability of financial reporting, and increased public awareness about the importance of having accounting standards that show the financial reality of companies and the objectivity and independence of auditing firms.
2751:
in the effects of economic events on the process of accounting, the effects of reported information on economic events, and the roles of accounting in organizations and society. It encompasses a broad range of research areas including
2930:
is an intentional misstatement or omission in the accounting records by management or employees which involves the use of deception. It is a criminal act and a breach of civil tort. It may involve collusion with third parties.
2627:. A degree in accounting may also be required for, or may be used to fulfill the requirements for, membership to professional accounting bodies. For example, the education during an accounting degree can be used to fulfill the
2732:
The ACCA is the largest global accountancy body with over 320,000 members, and the organisation provides an 'IFRS stream' and a 'UK stream'. Students must pass a total of 14 exams, which are arranged across three levels.
2182:
such as a parent company and a partially or wholly owned subsidiary. Intercompany transactions are also recorded in accounting when business is transacted between companies with a common parent company (subsidiaries).
2281:
income are taxed at different rates, both varying according to income levels and including varying marginal rates (taxed on each additional dollar of income) and average rates (set as a percentage of overall income).
2794:
research, which emphasizes the role of language, interpretation and understanding in accounting practice, "highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways";
2457:
in the United States. Many of these professional bodies offer education and training including qualification and administration for various accounting designations, such as certified public accountant (
2899:, which at the time was one of the five largest accounting firms in the world. After a series of revelations involving irregular accounting procedures conducted throughout the 1990s, Enron filed for
1755:
Accounting has existed in various forms and levels of sophistication throughout human history. The double-entry accounting system in use today was developed in medieval Europe, particularly in
4562:
3491:
Parker, L. M., "Medieval
Traders as International Change Agents: A Comparison with Twentieth Century International Accounting Firms", The Accounting Historians Journal, 16(2) (1989): 107–118.
2449:(ICAEW). Some countries have a single professional accounting body and, in some other countries, professional bodies for subfields of the accounting professions also exist, for example the
3105:
3077:
3540:
Danna, Rafael (5–7 April 2019). "The spread of Hindu-Arabic numerals in the tradition of
European practical mathematics: A socio-economic perspective, thirteenth-sixteenth centuries".
2818:
publish in total fewer research articles than comparable journals in economics and other business disciplines, and consequently, accounting scholars are relatively less successful in
2699:
2446:
1941:
3326:
2045:
has variously been defined as the keeping or preparation of the financial records of transactions of the firm, the analysis, verification and reporting of such records and "the
2556:
4676:
3284:
2026:. The word was formerly written in English as "accomptant", but in process of time the word, which was always pronounced by dropping the "p", became gradually changed both in
2714:
2564:
2418:
4857:
1657:
4328:
2658:(DBA) are the most popular degrees. The PhD is the most common degree for those wishing to pursue a career in academia, while DBA programs generally focus on equipping
2133:
Financial accounting produces past-oriented reports—for example financial statements are often published six to ten months after the end of the accounting period—on an
2568:
4139:
3662:
3130:
3928:
3597:
4835:
2691:
2442:
2430:
2426:
2450:
4591:
1689:. Accounting measures and analyzes the results of an organization's economic activities and conveys this information to a variety of stakeholders, including
4426:
3639:
3259:
5333:
3513:
Hamid, Shaari; Craig, Russell; Clarke, Frank (January 1995). "Bookkeeping and accounting control systems in a tenth-century Muslim administrative office".
2552:
2438:
1792:
363:
5153:
Aiyesha Dey, and Thomas Z. Lys: "Trends in
Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods (
5099:
3958:
5094:
Astrid Ayala and
Giancarlo Ibárgüen Snr.: "A Market Proposal for Auditing the Financial Statements of Public Companies" (Journal of Management of Value,
2167:. Management accounting reports often include financial and non financial information, and may, for example, focus on specific products and departments.
4621:
3838:
5010:
4929:
Coyne, Joshua G., Scott L. Summers, Brady
Williams, and David a. Wood. 2010. "Accounting Program Research Rankings by Topical Area and Methodology."
4797:
3805:
3707:
2632:
2548:
2544:
2254:
2123:
2046:
348:
4556:
2422:
2370:" means "suitable for use in a court of law", and it is to that standard and potential outcome that forensic accountants generally have to work.
2204:
examination and evaluation of the financial statements of an organization". Audit is a professional service that is systematic and conventional.
3208:
Weber, Richard P., and W. C. Stevenson. 1981. "Evaluations of
Accounting Journal and Department Quality." The Accounting Review 56 (3): 596–612.
3094:
3066:
4366:
3394:
2163:
Management accounting produces past-oriented reports with time spans that vary widely, but it also encompasses future-oriented reports such as
5233:
4714:
3740:
3444:
3184:
3003:
2362:
Forensic accounting is a specialty practice area of accounting that describes engagements that result from actual or anticipated disputes or
1650:
726:
353:
1899:
historically used in Europe, increased efficiency of accounting procedures among
Mediterranean merchants, who further refined accounting in
4962:
Buchheit, S.; Collins, D.; Reitenga, A. (2002). "A cross-discipline comparison of top-tier academic journal publication rates: 1997–1999".
2580:
2487:
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1780:
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662:
513:
217:
114:
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Oldroyd, David (December 1995). "The role of accounting in public expenditure and monetary policy in the first century AD Roman Empire".
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368:
358:
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in 2002, as a result of the first admissions of fraudulent behavior made by Enron. The act significantly raises criminal penalties for
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425:
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2160:. The result of research from across 20 countries in five continents, the principles aim to guide best practice in the discipline.
4122:
1884:
Many concepts related to today's accounting seem to be initiated in medieval's Middle East. For example, Jewish communities used
1643:
1260:
373:
316:
3784:
Pixley, Francis
William: Accountancy—constructive and recording accountancy (Sir Isaac Pitman & Sons, Ltd, London, 1900), p4
1936:(the "Father of Accounting"). Accounting began to transition into an organized profession in the nineteenth century, with local
5326:
5199:
4890:
Burchell, S.; Clubb, C.; Hopwood, A.; Hughes, J.; Nahapiet, J. (1980). "The roles of accounting in organizations and society".
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4302:
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1919:
457:
2918:, for destroying, altering or fabricating records in federal investigations or any scheme or attempt to defraud shareholders.
1888:
in the early-medieval period and Muslim societies, at least since the 10th century also used many modern accounting concepts.
5499:
5417:
5132:
4775:
4336:
4050:
Baiman, Stanley. 1979. "Discussion of
Auditing: Incentives and Truthful Reporting." Journal of Accounting Research 17: 25–29.
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2414:
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410:
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reorganization in American history, the Enron scandal undoubtedly is the biggest audit failure causing the dissolution of
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2200:
Auditing is the verification of assertions made by others regarding a payoff, and in the context of accounting it is the "
2100:
1749:
1631:
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937:
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4150:
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3122:
2003:, which "variously meant to prune, to purify, to correct an account, hence, to count or calculate, as well as to think".
1732:. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of
5154:
4643:
3920:
2868:
2409:
2235:
1772:
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38:
5173:
2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
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2815:
2718:
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1484:
1371:
1321:
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5032:
Swanson, Edward (2004). "Publishing in the majors: A comparison of accounting, finance, management, and marketing".
3350:
Robson, Keith. 1992. "Accounting Numbers as 'inscription': Action at a Distance and the Development of Accounting."
2942:
The primary responsibility for the prevention and detection of fraud and errors rests with the entity's management.
5319:
4583:
2681:
2157:
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63:
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designations and other qualifications including certificates and diplomas. In Scotland, chartered accountants of
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2523:
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889:
859:
655:
462:
3157:"The introduction of International Accounting Standards in Europe: Implications for international convergence"
2156:, and are not required to follow the generally accepted accounting principle (GAAP). In 2014 CIMA created the
3830:
3006:(Report). Committee on Accounting Procedure, American Institute of Accountants. November 1940. Archived from
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4613:
3755:
Labardin, Pierre, and Marc Nikitin. 2009. "Accounting and the Words to Tell It: An Historical Perspective."
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Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. "Characterizing Accounting Research."
4805:
4201:
Pathak, Jagdish; Lind, Mary R. (November 2003). "Audit Risk, Complex Technology, and Auditing Processes".
4007:
2867:, among other well-known corporations. These problems highlighted the need to review the effectiveness of
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in academic accounting research include archival research, which examines "objective data collected from
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807:
704:
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162:
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3400:
1775:. Financial statements are usually audited by accounting firms, and are prepared in accordance with
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5458:
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452:
287:
242:
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5386:
5111:
4275:
Wagman, Barry E. (March 1976). "Political campaign accounting—New opportunities for the CPA".
3736:
3440:
2842:
1979:(used roughly between the 12th and the late 15th century), the verb "to account" had the form
1702:
1554:
1461:
1417:
1343:
1216:
1123:
1093:
1030:
824:
633:
628:
207:
182:
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4419:"Auditors: Market concentration and their role, CHAPTER 2: Concentration in the audit market"
4175:
3503:, Michael Scorgie, The Accounting Historians Journal, Vol. 21, No. 1 (June 1994), pp. 137–143
5407:
5072:
5041:
5002:
4991:"Accounting Research: A Bibliometric Analysis: Accounting Research: A Bibliometric Analysis"
4971:
4899:
4388:
4210:
4106:
3699:
3567:
3522:
3466:
3168:
2915:
2771:
Accounting research is carried out both by academic researchers and practicing accountants.
2503:
2367:
2257:(GAAP) for financial reporting. U.S. tax law covers four basic forms of business ownership:
1606:
1424:
1366:
1191:
1186:
1148:
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980:
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415:
301:
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2823:
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2515:
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2191:
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1900:
1892:
1831:
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1411:
1304:
1168:
1098:
1088:
1005:
902:
869:
834:
754:
734:
503:
467:
257:
237:
222:
167:
152:
109:
59:
Measurement, processing and communication of financial information about economic entities
2698:
and abide by the ICAS code of ethics. In England and Wales, chartered accountants of the
2595:(FRC) sets accounting standards. However, as of 2012 "all major economies" have plans to
3890:
2583:(FASB) issues the Statements of Financial Accounting Standards, which form the basis of
5391:
4091:
3860:
2808:
2791:
2703:
2588:
2547:(GAAP) are accounting standards issued by national regulatory bodies. In addition, the
2247:
2195:
1976:
1964:
1896:
1784:
1725:
1589:
1118:
1113:
1040:
1035:
1025:
879:
854:
829:
508:
476:
187:
4975:
5488:
5412:
4903:
4118:
3180:
3048:
2911:
2880:
2710:
2576:
2519:
2434:
2134:
2027:
1564:
1000:
847:
618:
481:
400:
395:
232:
4306:
4222:
2571:
Board (IPSASB) sets accrual-based international public sector accounting standards.
5468:
5463:
1988:
1933:
1834:
1760:
1143:
1020:
1010:
722:
553:
292:
5124:
5077:
5060:
4767:
4531:"IPSASB | International Public Sector Accounting Standards Board | IFAC"
3590:"So, Who Invented Double Entry Bookkeeping? Luca Pacioli or Benedikt Kotruljević?"
2799:
research, which emphasizes the role of power and conflict in accounting practice;
2201:
5189:
4651:
4241:
Finance and Accounting for nonfinancial Managers: All the Basics you need to Know
3951:"accountancy noun – definition in the British English Dictionary & Thesaurus"
3423:تاریخ ایران از زمان باستان تا امروز (Translated from Russian by Grantovsky, E.A.)
5045:
4288:
4060:
3831:"accounting noun – definition in the British English Dictionary & Thesaurus"
3172:
2884:
2772:
2295:
2266:
2262:
2031:
1870:
1854:
1838:
1741:
1686:
1599:
1138:
779:
764:
759:
439:
3703:
3557:"On the curious historical coincidence of algebra and double-entry bookkeeping"
3470:
5473:
5285:
3526:
2936:
2900:
2892:
2800:
2722:
2620:
2363:
2068:
2064:
2054:
2050:
2007:
1759:, and is usually attributed to the Italian mathematician and Franciscan friar
1736:, to the external users of the information, such as investors, regulators and
1706:
1698:
543:
227:
4505:"IAESB | International Accounting Education Standards Board | IFAC"
4110:
3771:
Baladouni, Vahé. 1984. "Etymological Observations on Some Accounting Terms."
2662:
for business or public careers requiring research skills and qualifications.
5268:
5202:
on the Institute for Operations Research and the Management Sciences website
3635:
2647:
1866:
1737:
1073:
975:
968:
4456:
2847:
The year 2001 witnessed a series of financial information frauds involving
17:
5216:
4865:, The Association of Chartered Certified Accountants, 2010, archived from
2779:"; experimental research, which examines data "the researcher gathered by
1779:(GAAP). GAAP is set by various standard-setting organizations such as the
1677:, is the process of recording, processing and analyzing information about
1626:
5175:, The International Auditing and Assurance Standards Board, December 2018
2856:
2765:
2761:
2748:
2643:
2631:(AICPA) 150 semester hour requirement, and associate membership with the
2499:
2483:
2130:
and practice, and change over time to meet the needs of decision-makers.
2096:
2092:
1874:
1862:
1846:
1694:
1690:
1682:
909:
864:
5302:
3478:
3252:"Auditors: Market concentration and their role, CHAPTER 1: Introduction"
2635:
of the UK is available after gaining a degree in finance or accounting.
5443:
5006:
3004:
Accounting Research Bulletins No. 7 Reports of Committee on Terminology
2617:
2584:
2479:
Depending on its size, a company may be legally required to have their
2164:
1842:
1783:(FASB) in the United States and the Financial Reporting Council in the
744:
326:
306:
212:
4943:
Chua, Wai Fong (1986). "Radical developments in accounting thought".
3982:"New set of accounting principles can help drive sustainable success"
2864:
2787:
2616:
in accounting or a related field is required for most accountant and
1957:
1756:
1752:
are designed to support accounting functions and related activities.
472:
147:
62:"Accountancy" redirects here. For the constituency in Hong Kong, see
5110:
Bratton, William W. "Enron and the Dark Side of Shareholder Value" (
4534:
3439:, The Routledge Companion to Accounting History, London, July 2008,
2682:
Professional certification § Accountancy, auditing and finance
4828:"European Accounting Qualifications Explained | CareersinAudit.com"
1809:
3921:"accountancy noun – definition in the Business English Dictionary"
3685:"How the U.S. Accounting Profession Got Where It Is Today: Part I"
2927:
2860:
2848:
2628:
2458:
2017:
1951:
1929:
1850:
1808:
1547:
709:
495:
277:
142:
4008:"What is Intercompany Accounting? | F&A Glossary | BlackLine"
3798:"accounting noun – definition in the Business English Dictionary"
3661:, Institute of Chartered Accountants in England and Wales, 2013,
2137:
or quarterly basis, generally about the organization as a whole.
4508:
4034:"What Is Intercompany Accounting? Best Practices and Management"
3792:
3790:
3296:
2507:
2230:
Many accounting practices have been simplified with the help of
2222:
An accounting information system is a part of an organization's
1858:
282:
5315:
3825:
3823:
3621:"Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli"
2559:(IESBA) sets the internationally appropriate principles-based
3399:, University of South Australia, 30 April 2013, archived from
2992:. Financial Accounting Series (12 ed.). Cengage Learning.
2567:(IAESB) sets professional accounting education standards; and
2486:
by a qualified auditor, and audits are usually carried out by
2289:
2126:(GAAP). GAAP, in turn, arises from the wide agreement between
1153:
5311:
5227:
4482:
2083:
Accounting has several subfields or subject areas, including
1963:
Both the words "accounting" and "accountancy" were in use in
1837:. One early development of accounting dates back to ancient
4140:"Responsibilities and Functions of the Independent Auditor"
4677:"Want a Career in Education? Here's What You Need to Know"
3501:
Medieval Traders as International Change Agents: a Comment
1830:
Accounting is thousands of years old and can be traced to
5059:
Korkeamäki, Timo; Sihvonen, Jukka; Vähämaa, Sami (2018).
4859:
The Relevance and Utility of Leading Accounting Research
4798:"ACA – The qualification of ICAEW Chartered Accountants"
3246:
3244:
1716:
Accounting can be divided into several fields including
4255:"What is a Forensic Accountant? | Forensic CPA Society"
2906:
One consequence of these events was the passage of the
2447:
Institute of Chartered Accountants in England and Wales
1942:
Institute of Chartered Accountants in England and Wales
42:
4614:"150 Hour Requirement for Obtaining CPA Certification"
3095:"How Management Accounting Drives Sustainable Success"
3067:"How Management Accounting Drives Sustainable Success"
2783:"; analytical research, which is "based on the act of
2702:
undergo annual training, and are bound by the ICAEW's
2642:
is required in order to pursue a career in accounting
5205:
5061:"Evaluating publications across business disciplines"
3658:
Timeline of the History of the Accountancy Profession
3323:"The importance of high quality accounting standards"
2431:
Institute of Chartered Accountants of Pakistan (ICAP)
2049:
and procedures of accounting"; it also refers to the
4234:
4232:
2557:
International Ethics Standards Board for Accountants
2227:
and software systems using statistics and modeling.
5431:
5400:
5349:
4479:"IESBA | Ethics | Accounting | IFAC"
2686:Professional accounting qualifications include the
4333:The Prince's Accounting for Sustainability Project
3055:(12th ed.), New Jersey: Pearson Prentice Hall
2565:International Accounting Education Standards Board
2419:American Institute of Certified Public Accountants
1787:. As of 2012, "all major economies" have plans to
5090:
5088:
4671:
4669:
3372:, New York State Society of CPAs, November 2003,
4092:"Artificial intelligence and professional roles"
3465:(2). Academy of Accounting Historians: 117–129.
2790:or substantiating ideas in mathematical terms";
2569:International Public Sector Accounting Standards
1967:by the mid-1800s and are derived from the words
5167:
5165:
5163:
4455:. The Financial Times Ltd. 2014. Archived from
3362:
3360:
2158:Global Management Accounting Principles (GMAPs)
2623:, and some employers prefer applicants with a
2443:Association of Chartered Certified Accountants
2427:Institute of Chartered Accountants of Scotland
1881:had access to detailed financial information.
5327:
4989:Merigó, José M.; Yang, Jian-Bo (March 2017).
3237:. LONDON: MORRE. pp. 001–002. id# 94452.
3102:Chartered Global Management Accountant (CGMA)
3074:Chartered Global Management Accountant (CGMA)
2451:Chartered Institute of Management Accountants
2016:, which is also derived from the Italian and
1983:, which was derived from the Old French word
1651:
656:
8:
3757:Accounting, Business & Financial History
3515:Accounting, Business & Financial History
3279:
3277:
2988:Needles, Belverd E.; Powers, Marian (2013).
2725:, and members agree to abide by the AICPA's
2721:are set by the Board of Accountancy of each
2706:and subject to its disciplinary procedures.
2011:
4590:. United States Department of Labor. 2012.
2561:Code of Ethics for Professional Accountants
2553:International Financial Reporting Standards
2494:market by the "Big Five" accounting firms:
2439:Institute of Chartered Accountants of India
2324:. Unsourced material may be challenged and
2021:
1853:; there is also evidence of early forms of
1793:International Financial Reporting Standards
1705:. Practitioners of accounting are known as
364:International Financial Reporting Standards
26:
5334:
5320:
5312:
5157:, Evanston, Illinois, February, 2005) p. 5
4558:Knowledge guide to UK Accounting Standards
4239:Droms, William G.; Wright, Jay O. (2010),
3735:. London: Chapman & Hall. p. 16.
3039:
3037:
3035:
3033:
3031:
3029:
3027:
3025:
2122:for the external users in accordance with
1841:and is closely related to developments in
1658:
1644:
674:
663:
649:
77:
5076:
4180:Introduction to the context of accounting
3767:
3765:
3619:Lauwers, Luc; Willekens, Marleen (1994).
3346:
3344:
3204:
3202:
2983:
2981:
2979:
2977:
2975:
2973:
2971:
2883:deeply influenced the development of new
2421:(AICPA) and the other 179 members of the
2344:Learn how and when to remove this message
4737:"Accountancy Qualifications at a Glance"
4584:"How to Become an Accountant or Auditor"
4215:10.1201/1079/43853.31.5.20031101/78844.1
3542:Conference: The Economic History Society
3167:. Taylor & Francis Online: 101–126.
2903:bankruptcy protection in December 2001.
2814:Empirical studies document that leading
2633:Certified Public Accountants Association
2549:International Accounting Standards Board
2545:Generally accepted accounting principles
2255:generally accepted accounting principles
2124:generally accepted accounting principles
1777:generally accepted accounting principles
32:This is an accepted version of this page
5240:
5212:
3897:. Merriam-Webster, Incorporated. 2013.
3867:. Merriam-Webster, Incorporated. 2013.
3628:Tijdschrift voor Economie en Management
2967:
2646:, for example, to work as a university
2423:International Federation of Accountants
1763:. Today, accounting is facilitated by
677:
89:
28:
3600:from the original on 10 September 2017
3435:Oldroyd, David & Dobie, Alisdair:
3111:from the original on 26 February 2015.
3083:from the original on 26 February 2015.
3053:Cost Accounting: A Managerial Emphasis
2603:Education, training and qualifications
5013:from the original on 30 December 2022
4892:Accounting, Organizations and Society
4565:from the original on 18 November 2018
3352:Accounting, Organizations and Society
3150:
3148:
354:Generally-accepted auditing standards
7:
4778:from the original on 18 October 2018
4176:"1.2 Accounting information systems"
4128:from the original on 9 October 2022.
3961:from the original on 19 October 2014
3957:. Cambridge University Press. 2013.
3931:from the original on 19 October 2014
3927:. Cambridge University Press. 2013.
3841:from the original on 2 November 2014
3837:. Cambridge University Press. 2013.
3804:. Cambridge University Press. 2013.
3665:from the original on 11 October 2014
3645:from the original on 20 August 2011.
3577:from the original on 9 October 2022.
3437:Themes in the history of bookkeeping
3220:Fundamentals of Financial Accounting
2781:administering treatments to subjects
2581:Financial Accounting Standards Board
2475:Accounting networks and associations
2322:adding citations to reliable sources
1781:Financial Accounting Standards Board
4838:from the original on 7 October 2018
4747:from the original on 6 January 2014
4399:from the original on 4 January 2014
4369:from the original on 7 January 2014
3555:Heeffer, Albrecht (November 2009).
3376:from the original on 1 January 2015
3285:"The move towards global standards"
2713:, the requirements for joining the
2696:Continuous Professional Development
2540:Convergence of accounting standards
2455:Institute of management accountants
1995:, meaning "to reckon". The base of
369:International Standards on Auditing
5135:from the original on 24 March 2022
4429:from the original on 28 March 2022
3564:Foundations of the Formal Sciences
3235:ACCOUNTING CONCEPTS & THEORIES
3133:from the original on 19 March 2015
2990:Principles of Financial Accounting
2232:accounting computer-based software
2071:of an accountant, particularly in
2010:" is derived from the French word
1987:, which is in turn related to the
1713:" are often used interchangeably.
57:
5200:Operations Research in Accounting
4624:from the original on 29 July 2022
4071:from the original on 26 July 2022
3901:from the original on 29 July 2022
3871:from the original on 23 July 2022
3773:The Accounting Historians Journal
3713:from the original on 21 July 2022
3459:The Accounting Historians Journal
3329:from the original on 3 April 2023
3262:from the original on 29 July 2022
3187:from the original on 3 April 2023
2891:In addition to being the largest
2855:, the telecommunications company
2656:Doctor of Business Administration
2399:Category:Accounting organizations
1632:Business and economics portal
426:Notes to the financial statements
5294:
5277:
5260:
5243:
5215:
5034:Contemporary Accounting Research
4594:from the original on 9 July 2022
3808:from the original on 2 July 2015
3588:Mariotti, Steve (12 July 2013).
2294:
1625:
374:Management Accounting Principles
97:
5096:Universidad Francisco Marroquín
4964:Journal of Accounting Education
4717:from the original on 5 May 2019
4588:U.S. Bureau of Labor Statistics
4149:. November 1972. Archived from
4090:Tredinnick, Luke (March 2017).
1940:in England merging to form the
1920:double-entry bookkeeping system
5418:Statement of changes in equity
5114:, New Orleans, May 2002) p. 61
4931:Issues in Accounting Education
4032:Beaver, Scott (3 April 2024).
2415:Professional accounting bodies
2101:accounting information systems
1918:The first published work on a
1750:Accounting information systems
1709:. The terms "accounting" and "
1:
5078:10.1016/j.jbusres.2017.11.024
4976:10.1016/S0748-5751(02)00003-9
3955:Cambridge Dictionaries Online
3925:Cambridge Dictionaries Online
3835:Cambridge Dictionaries Online
3802:Cambridge Dictionaries Online
3425:(in Persian). pp. 39–40.
2952:Accounting information system
2380:Political campaign accounting
2374:Political campaign accounting
2218:Accounting information system
1975:used in the 18th century. In
1287:management information system
938:Chief human resources officer
349:Generally-accepted principles
5155:Kellogg School of Management
5125:"Enron files for bankruptcy"
5065:Journal of Business Research
4995:Australian Accounting Review
4904:10.1016/0361-3682(80)90017-3
3980:King, I. (23 October 2014).
3155:Schipper, Katherine (2005).
2727:Code of Professional Conduct
2522:reduced the Big Five to the
2410:Professional accounting body
2236:enterprise resource planning
1281:Enterprise resource planning
1109:Financial statement analysis
5046:10.1506/RCKM-13FM-GK0E-3W50
4933:25 (4) (November): 631–654.
4329:"Accounting Bodies Network"
4243:(6th ed.), Basic Books
4099:Business Information Review
3173:10.1080/0963818042000338013
2871:, auditing regulations and
2719:Certified Public Accountant
2676:Certified Public Accountant
2666:Professional qualifications
2629:American Institute of CPA's
2599:towards or adopt the IFRS.
2593:Financial Reporting Council
1748:is the most common system.
5516:
4533:. ifac.org. Archived from
4507:. ifac.org. Archived from
4481:. ifac.org. Archived from
4305:. ifac.org. Archived from
3704:10.2308/acch.2003.17.3.189
3471:10.2308/0148-4184.22.2.117
3161:European Accounting Review
3123:"Department of Accounting"
2840:
2834:
2740:
2679:
2669:
2533:
2472:
2407:
2396:
2387:The Journal of Accountancy
2377:
2355:
2245:
2215:
2189:
2174:
2144:
2110:
1903:. With the development of
1802:
1767:such as standard-setters,
64:Accountancy (constituency)
61:
4067:. Investopedia US. 2013.
3527:10.1080/09585209500000049
3396:The History of Accounting
3127:Foster School of Business
3051:; Foster, George (2006),
2516:demise of Arthur Andersen
2271:limited liability company
1891:The spread of the use of
1873:. By the time of Emperor
943:Chief information officer
775:Limited liability company
218:Constant purchasing power
115:Constant purchasing power
4449:"Definition of big four"
4425:. House of Lords. 2011.
4111:10.1177/0266382117692621
3683:Stephen A. Zeff (2003),
3421:کشاورزی, کیخسرو (1980).
3369:A History of ACCOUNTANCY
3258:. House of Lords. 2011.
1907:, accounting split into
1886:double-entry bookkeeping
1815:Portrait of Luca Pacioli
1765:accounting organizations
1746:double-entry bookkeeping
956:Chief technology officer
890:Mergers and acquisitions
860:Constitutional documents
685:Management of a business
549:Accounting organizations
537:People and organizations
39:latest accepted revision
5382:Governmental accounting
4453:Financial Times Lexicon
4389:"The ACA Qualification"
2747:Accounting research is
2177:Intercompany accounting
2171:Intercompany accounting
1865:systems by the ancient
1016:Environmental economics
996:International economics
947:Chief marketing officer
933:Chief financial officer
928:Chief operating officer
924:Chief executive officer
885:International trade law
679:Business administration
297:Amortization (business)
5222:Business and economics
4804:. 2014. Archived from
4683:. 2013. Archived from
4650:. 2013. Archived from
4277:Journal of Accountancy
3733:Accounting and Society
3299:. 2011. Archived from
2512:PricewaterhouseCoopers
2022:
2012:
1960:
1827:
1585:International business
1570:Business judgment rule
915:Chief business officer
815:Annual general meeting
795:State-owned enterprise
785:Privately held company
5500:Administrative theory
5367:Management accounting
5232:at Knowledge (XXG)'s
5098:, March 2006) p. 41,
4945:The Accounting Review
4768:"ICAS code of ethics"
3731:Perks, R. W. (1993).
3337:– via ProQuest.
2758:management accounting
2453:(CIMA) in the UK and
2154:cost-benefit analysis
2147:Management accounting
2141:Management accounting
2089:management accounting
2034:to its present form.
1955:
1913:management accounting
1905:joint-stock companies
1812:
1805:History of accounting
1791:towards or adopt the
1722:management accounting
1261:Customer relationship
1197:Business intelligence
1159:Financial institution
1134:International finance
1084:Cash conversion cycle
991:Development economics
952:Chief product officer
700:Management accounting
421:Management discussion
5357:Financial accounting
4644:"Criteria for entry"
3218:Lung, Henry (2009).
3045:Horngren, Charles T.
2873:corporate governance
2869:accounting standards
2754:financial accounting
2688:chartered accountant
2672:Chartered accountant
2652:Doctor of Philosophy
2536:Accounting standards
2481:financial statements
2463:chartered accountant
2318:improve this section
2120:financial statements
2113:Financial accounting
2107:Financial accounting
2085:financial accounting
1925:Summa de arithmetica
1909:financial accounting
1824:Museo di Capodimonte
1734:financial statements
1718:financial accounting
1202:Business development
1046:Economic development
808:Corporate governance
705:Financial accounting
388:Financial statements
341:Accounting standards
66:. For the game, see
5459:Capital expenditure
5423:Cash flow statement
5372:Forensic accounting
5131:. 3 December 2001.
4918:Accounting Horizons
4872:on 27 December 2013
3692:Accounting Horizons
3403:on 28 December 2013
3303:on 25 December 2011
2837:Accounting scandals
2820:academic publishing
2816:accounting journals
2805:computer simulation
2743:Accounting research
2660:business executives
2650:in accounting. The
2404:Professional bodies
2358:Forensic accounting
2286:Forensic accounting
2259:sole proprietorship
2212:Information systems
1956:Early 19th-century
1938:professional bodies
1773:professional bodies
1711:financial reporting
1612:Business statistics
1595:International trade
1580:Business operations
1276:Electronic business
1181:Types of management
1069:Financial statement
1051:Economic statistics
919:Chief brand officer
875:Corporate liability
790:Sole proprietorship
770:Joint-stock company
614:Earnings management
584:Positive accounting
458:Double-entry system
448:Bank reconciliation
253:Revenue recognition
29:Page version status
5449:Cost of goods sold
5439:Debits and credits
5194:in other libraries
5188:Library resources
5007:10.1111/auar.12109
4832:CareersinAudit.com
4808:on 11 October 2013
4061:"Audit Definition"
3447:, Chapter 5, p. 96
2957:Accounting records
2908:Sarbanes–Oxley Act
2551:(IASB) issues the
2425:(IFAC), including
2224:information system
1961:
1828:
1820:Jacopo de' Barbari
1575:Consumer behaviour
1377:Product life-cycle
1164:Capital management
1129:Managerial finance
820:Board of directors
589:Sarbanes–Oxley Act
524:Sarbanes–Oxley Act
453:Debits and credits
288:Cost of goods sold
243:Matching principle
35:
5482:
5481:
5454:Operating expense
5387:Social accounting
5112:Tulane Law Review
4687:on 1 January 2014
4654:on 19 August 2013
4459:on 2 January 2014
4359:"Getting Started"
4339:on 3 January 2014
4012:www.blackline.com
3742:978-0-412-47330-2
3445:978-0-415-41094-6
3049:Datar, Srikant M.
3010:on 7 January 2014
2843:Accounting ethics
2785:formally modeling
2614:bachelor's degree
2504:Ernst & Young
2354:
2353:
2346:
2128:accounting theory
1895:, instead of the
1679:economic entities
1668:
1667:
1555:Business analysis
1124:Corporate finance
1094:Capital budgeting
1031:Knowledge economy
825:Supervisory board
673:
672:
634:Two sets of books
629:Off-balance-sheet
271:Selected accounts
208:Accounting period
47:17 September 2024
16:(Redirected from
5507:
5408:Income statement
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5220:
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5196:about accounting
5177:
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5102:
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4733:
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4707:"PhD Prep Track"
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4156:on 23 April 2021
4155:
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3775:11 (2): 101–109.
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3354:17 (7): 685–708.
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3233:DIWAN, Jaswith.
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2025:
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1879:Roman government
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1607:Business process
1149:Financial market
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740:Corporation sole
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5377:Fund accounting
5362:Cost accounting
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5261:
5259:
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5235:sister projects
5234:
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5190:in your library
5185:
5180:
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5170:
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4476:
4472:
4462:
4460:
4447:
4446:
4442:
4432:
4430:
4417:
4416:
4412:
4402:
4400:
4387:
4386:
4382:
4372:
4370:
4357:
4356:
4352:
4342:
4340:
4327:
4326:
4322:
4312:
4310:
4301:
4300:
4296:
4274:
4273:
4269:
4259:
4257:
4253:
4252:
4248:
4238:
4237:
4230:
4200:
4199:
4195:
4185:
4183:
4174:
4173:
4169:
4159:
4157:
4153:
4142:
4138:
4137:
4133:
4125:
4094:
4089:
4088:
4084:
4074:
4072:
4059:
4058:
4054:
4049:
4045:
4031:
4030:
4026:
4016:
4014:
4006:
4005:
4001:
3991:
3989:
3986:Financial Times
3979:
3978:
3974:
3964:
3962:
3949:
3948:
3944:
3934:
3932:
3919:
3918:
3914:
3904:
3902:
3895:Merriam-Webster
3889:
3888:
3884:
3874:
3872:
3865:Merriam-Webster
3859:
3858:
3854:
3844:
3842:
3829:
3828:
3821:
3811:
3809:
3796:
3795:
3788:
3783:
3779:
3770:
3763:
3754:
3750:
3743:
3730:
3729:
3725:
3716:
3714:
3710:
3687:
3682:
3681:
3677:
3668:
3666:
3655:
3654:
3650:
3642:
3623:
3618:
3617:
3613:
3603:
3601:
3594:Huffington Post
3587:
3586:
3582:
3574:
3559:
3554:
3553:
3549:
3539:
3538:
3534:
3512:
3511:
3507:
3499:
3495:
3490:
3486:
3456:
3455:
3451:
3434:
3430:
3420:
3419:
3415:
3406:
3404:
3393:
3392:
3388:
3379:
3377:
3366:
3365:
3358:
3349:
3342:
3332:
3330:
3321:
3320:
3316:
3306:
3304:
3293:IFRS Foundation
3283:
3282:
3275:
3265:
3263:
3250:
3249:
3242:
3232:
3231:
3227:
3217:
3216:
3212:
3207:
3200:
3190:
3188:
3154:
3153:
3146:
3136:
3134:
3121:
3120:
3116:
3108:
3097:
3093:
3092:
3088:
3080:
3069:
3065:
3064:
3060:
3043:
3042:
3023:
3013:
3011:
3002:
3001:
2997:
2987:
2986:
2969:
2965:
2948:
2924:
2922:Fraud and error
2897:Arthur Andersen
2853:Arthur Andersen
2845:
2839:
2833:
2824:business school
2745:
2739:
2684:
2678:
2670:Main articles:
2668:
2625:master's degree
2610:
2605:
2542:
2532:
2496:Arthur Andersen
2477:
2471:
2412:
2406:
2401:
2395:
2382:
2376:
2360:
2350:
2339:
2333:
2330:
2315:
2299:
2288:
2250:
2244:
2220:
2214:
2198:
2192:Financial audit
2190:Main articles:
2188:
2179:
2173:
2149:
2143:
2115:
2109:
2081:
2073:British English
2040:
1950:
1928:, published in
1901:medieval Europe
1893:Arabic numerals
1807:
1801:
1730:cost accounting
1664:
1624:
1617:
1616:
1560:Business ethics
1550:
1540:
1539:
1480:
1472:
1471:
1182:
1174:
1173:
1169:Venture capital
1099:Commercial bank
1089:Insider dealing
1064:
1056:
1055:
1006:Planned economy
971:
961:
960:
905:
903:Corporate title
895:
894:
870:Corporate crime
850:
840:
839:
835:Audit committee
810:
800:
799:
755:Holding company
735:Corporate group
730:
723:Business entity
715:
714:
695:
669:
640:
639:
638:
603:
595:
594:
593:
568:
560:
559:
558:
538:
530:
529:
528:
498:
488:
487:
486:
442:
432:
431:
430:
390:
380:
379:
378:
343:
333:
332:
331:
272:
264:
263:
262:
258:Unit of account
238:Historical cost
223:Economic entity
202:
194:
193:
192:
137:
129:
110:Historical cost
74:
60:
55:
54:
53:
52:
51:
50:
34:
22:
15:
12:
11:
5:
5513:
5511:
5503:
5502:
5497:
5487:
5486:
5480:
5479:
5477:
5476:
5471:
5466:
5461:
5456:
5451:
5446:
5441:
5435:
5433:
5429:
5428:
5426:
5425:
5420:
5415:
5410:
5404:
5402:
5398:
5397:
5395:
5394:
5392:Tax accounting
5389:
5384:
5379:
5374:
5369:
5364:
5359:
5353:
5351:
5347:
5346:
5341:
5339:
5338:
5331:
5324:
5316:
5309:
5308:
5291:
5289:from Wikibooks
5274:
5272:from Wikiquote
5257:
5228:
5225:
5224:
5204:
5203:
5197:
5184:
5183:External links
5181:
5179:
5178:
5159:
5146:
5116:
5103:
5084:
5051:
5024:
4981:
4970:(2): 123–130.
4954:
4935:
4922:
4909:
4882:
4849:
4819:
4789:
4758:
4728:
4711:BYU Accounting
4698:
4665:
4635:
4605:
4575:
4548:
4537:on 27 May 2016
4522:
4511:on 16 May 2016
4496:
4485:on 26 May 2016
4470:
4440:
4410:
4380:
4350:
4320:
4303:"IFAC Members"
4294:
4267:
4246:
4228:
4193:
4167:
4131:
4082:
4052:
4043:
4024:
3999:
3972:
3942:
3912:
3882:
3852:
3819:
3786:
3777:
3761:
3748:
3741:
3723:
3698:(3): 189–205,
3675:
3648:
3624:(PDF download)
3611:
3580:
3570:. p. 11.
3547:
3532:
3521:(3): 321–333.
3505:
3493:
3484:
3449:
3428:
3413:
3386:
3356:
3340:
3314:
3273:
3240:
3225:
3210:
3198:
3144:
3114:
3086:
3058:
3021:
2995:
2966:
2964:
2961:
2960:
2959:
2954:
2947:
2944:
2923:
2920:
2835:Main article:
2832:
2829:
2809:field research
2741:Main article:
2738:
2735:
2704:code of ethics
2667:
2664:
2654:(PhD) and the
2609:
2606:
2604:
2601:
2589:United Kingdom
2531:
2528:
2518:following the
2473:Main article:
2470:
2467:
2408:Main article:
2405:
2402:
2394:
2391:
2378:Main article:
2375:
2372:
2356:Main article:
2352:
2351:
2302:
2300:
2293:
2287:
2284:
2248:Tax accounting
2246:Main article:
2243:
2242:Tax accounting
2240:
2216:Main article:
2213:
2210:
2196:Internal audit
2187:
2184:
2175:Main article:
2172:
2169:
2145:Main article:
2142:
2139:
2111:Main article:
2108:
2105:
2080:
2077:
2063:refers to the
2039:
2036:
1977:Middle English
1973:accountantship
1949:
1946:
1803:Main article:
1800:
1797:
1785:United Kingdom
1726:tax accounting
1666:
1665:
1663:
1662:
1655:
1648:
1640:
1637:
1636:
1635:
1634:
1619:
1618:
1615:
1614:
1609:
1604:
1603:
1602:
1592:
1590:Business model
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1551:
1546:
1545:
1542:
1541:
1538:
1537:
1532:
1527:
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1517:
1512:
1507:
1502:
1497:
1492:
1487:
1481:
1478:
1477:
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1442:
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1427:
1422:
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1409:
1404:
1399:
1394:
1389:
1384:
1379:
1374:
1369:
1364:
1359:
1358:
1357:
1346:
1341:
1340:
1339:
1329:
1324:
1319:
1314:
1309:
1308:
1307:
1299:Human resource
1296:
1291:
1290:
1289:
1278:
1273:
1268:
1263:
1258:
1253:
1248:
1243:
1241:Communications
1238:
1237:
1236:
1226:
1225:
1224:
1214:
1209:
1204:
1199:
1194:
1189:
1183:
1180:
1179:
1176:
1175:
1172:
1171:
1166:
1161:
1156:
1151:
1146:
1141:
1136:
1131:
1126:
1121:
1119:Public finance
1116:
1114:Financial risk
1111:
1106:
1101:
1096:
1091:
1086:
1081:
1076:
1071:
1065:
1062:
1061:
1058:
1057:
1054:
1053:
1048:
1043:
1041:Macroeconomics
1038:
1036:Microeconomics
1033:
1028:
1026:Market economy
1023:
1018:
1013:
1008:
1003:
998:
993:
988:
983:
978:
972:
967:
966:
963:
962:
959:
958:
949:
940:
935:
930:
921:
912:
906:
901:
900:
897:
896:
893:
892:
887:
882:
880:Insolvency law
877:
872:
867:
862:
857:
855:Commercial law
851:
846:
845:
842:
841:
838:
837:
832:
830:Advisory board
827:
822:
817:
811:
806:
805:
802:
801:
798:
797:
792:
787:
782:
777:
772:
767:
762:
757:
752:
747:
742:
737:
731:
721:
720:
717:
716:
713:
712:
707:
702:
696:
691:
690:
687:
686:
682:
681:
671:
670:
668:
667:
660:
653:
645:
642:
641:
637:
636:
631:
626:
621:
616:
611:
605:
604:
601:
600:
597:
596:
592:
591:
586:
581:
576:
570:
569:
566:
565:
562:
561:
557:
556:
551:
546:
540:
539:
536:
535:
532:
531:
527:
526:
521:
516:
511:
506:
500:
499:
494:
493:
490:
489:
485:
484:
479:
477:General ledger
470:
465:
460:
455:
450:
444:
443:
438:
437:
434:
433:
429:
428:
423:
418:
413:
408:
403:
398:
392:
391:
386:
385:
382:
381:
377:
376:
371:
366:
361:
356:
351:
345:
344:
339:
338:
335:
334:
330:
329:
324:
319:
314:
309:
304:
299:
290:
285:
280:
274:
273:
270:
269:
266:
265:
261:
260:
255:
250:
245:
240:
235:
230:
225:
220:
215:
210:
204:
203:
200:
199:
196:
195:
191:
190:
185:
180:
175:
170:
165:
160:
155:
150:
145:
139:
138:
135:
134:
131:
130:
128:
127:
122:
117:
112:
106:
103:
102:
94:
93:
87:
86:
58:
56:
36:
30:
27:
25:
24:
23:
14:
13:
10:
9:
6:
4:
3:
2:
5512:
5501:
5498:
5496:
5493:
5492:
5490:
5475:
5472:
5470:
5467:
5465:
5462:
5460:
5457:
5455:
5452:
5450:
5447:
5445:
5442:
5440:
5437:
5436:
5434:
5430:
5424:
5421:
5419:
5416:
5414:
5413:Balance sheet
5411:
5409:
5406:
5405:
5403:
5399:
5393:
5390:
5388:
5385:
5383:
5380:
5378:
5375:
5373:
5370:
5368:
5365:
5363:
5360:
5358:
5355:
5354:
5352:
5348:
5344:
5337:
5332:
5330:
5325:
5323:
5318:
5317:
5314:
5306:from Wikidata
5305:
5304:
5292:
5288:
5287:
5275:
5271:
5270:
5258:
5254:
5253:
5241:
5237:
5231:
5223:
5218:
5213:
5209:
5201:
5198:
5195:
5191:
5187:
5186:
5182:
5174:
5168:
5166:
5164:
5160:
5156:
5150:
5147:
5134:
5130:
5126:
5120:
5117:
5113:
5107:
5104:
5101:
5097:
5091:
5089:
5085:
5079:
5074:
5070:
5066:
5062:
5055:
5052:
5047:
5043:
5039:
5035:
5028:
5025:
5012:
5008:
5004:
5001:(1): 71–100.
5000:
4996:
4992:
4985:
4982:
4977:
4973:
4969:
4965:
4958:
4955:
4951:(4): 601–632.
4950:
4946:
4939:
4936:
4932:
4926:
4923:
4919:
4913:
4910:
4905:
4901:
4897:
4893:
4886:
4883:
4868:
4861:
4860:
4853:
4850:
4837:
4833:
4829:
4823:
4820:
4807:
4803:
4799:
4793:
4790:
4777:
4773:
4769:
4762:
4759:
4746:
4742:
4738:
4732:
4729:
4716:
4712:
4708:
4702:
4699:
4686:
4682:
4678:
4672:
4670:
4666:
4653:
4649:
4645:
4639:
4636:
4623:
4619:
4615:
4609:
4606:
4593:
4589:
4585:
4579:
4576:
4564:
4560:
4559:
4552:
4549:
4536:
4532:
4526:
4523:
4510:
4506:
4500:
4497:
4484:
4480:
4474:
4471:
4458:
4454:
4450:
4444:
4441:
4428:
4424:
4423:UK Parliament
4420:
4414:
4411:
4398:
4394:
4390:
4384:
4381:
4368:
4364:
4360:
4354:
4351:
4338:
4334:
4330:
4324:
4321:
4308:
4304:
4298:
4295:
4290:
4286:
4282:
4278:
4271:
4268:
4256:
4250:
4247:
4242:
4235:
4233:
4229:
4224:
4220:
4216:
4212:
4208:
4204:
4197:
4194:
4181:
4177:
4171:
4168:
4152:
4148:
4141:
4135:
4132:
4124:
4120:
4116:
4112:
4108:
4104:
4100:
4093:
4086:
4083:
4070:
4066:
4062:
4056:
4053:
4047:
4044:
4039:
4035:
4028:
4025:
4013:
4009:
4003:
4000:
3987:
3983:
3976:
3973:
3960:
3956:
3952:
3946:
3943:
3930:
3926:
3922:
3916:
3913:
3900:
3896:
3892:
3891:"accountancy"
3886:
3883:
3870:
3866:
3862:
3856:
3853:
3840:
3836:
3832:
3826:
3824:
3820:
3807:
3803:
3799:
3793:
3791:
3787:
3781:
3778:
3774:
3768:
3766:
3762:
3758:
3752:
3749:
3744:
3738:
3734:
3727:
3724:
3709:
3705:
3701:
3697:
3693:
3686:
3679:
3676:
3664:
3660:
3659:
3652:
3649:
3641:
3637:
3633:
3629:
3622:
3615:
3612:
3599:
3595:
3591:
3584:
3581:
3573:
3569:
3565:
3558:
3551:
3548:
3543:
3536:
3533:
3528:
3524:
3520:
3516:
3509:
3506:
3502:
3497:
3494:
3488:
3485:
3480:
3476:
3472:
3468:
3464:
3460:
3453:
3450:
3446:
3442:
3438:
3432:
3429:
3424:
3417:
3414:
3402:
3398:
3397:
3390:
3387:
3375:
3371:
3370:
3363:
3361:
3357:
3353:
3347:
3345:
3341:
3328:
3324:
3318:
3315:
3302:
3298:
3294:
3290:
3286:
3280:
3278:
3274:
3261:
3257:
3256:UK Parliament
3253:
3247:
3245:
3241:
3236:
3229:
3226:
3221:
3214:
3211:
3205:
3203:
3199:
3186:
3182:
3178:
3174:
3170:
3166:
3162:
3158:
3151:
3149:
3145:
3132:
3128:
3124:
3118:
3115:
3107:
3103:
3096:
3090:
3087:
3079:
3075:
3068:
3062:
3059:
3054:
3050:
3046:
3040:
3038:
3036:
3034:
3032:
3030:
3028:
3026:
3022:
3009:
3005:
2999:
2996:
2991:
2984:
2982:
2980:
2978:
2976:
2974:
2972:
2968:
2962:
2958:
2955:
2953:
2950:
2949:
2945:
2943:
2940:
2938:
2932:
2929:
2921:
2919:
2917:
2913:
2912:United States
2909:
2904:
2902:
2898:
2894:
2889:
2886:
2882:
2881:Enron scandal
2877:
2874:
2870:
2866:
2862:
2858:
2854:
2850:
2844:
2838:
2830:
2828:
2825:
2821:
2817:
2812:
2810:
2806:
2802:
2798:
2793:
2789:
2786:
2782:
2778:
2774:
2773:Methodologies
2769:
2767:
2763:
2759:
2755:
2750:
2744:
2736:
2734:
2730:
2728:
2724:
2720:
2716:
2712:
2711:United States
2707:
2705:
2701:
2697:
2693:
2689:
2683:
2677:
2673:
2665:
2663:
2661:
2657:
2653:
2649:
2645:
2641:
2636:
2634:
2630:
2626:
2622:
2621:job positions
2619:
2615:
2607:
2602:
2600:
2598:
2594:
2590:
2587:, and in the
2586:
2582:
2578:
2577:United States
2572:
2570:
2566:
2562:
2558:
2554:
2550:
2546:
2541:
2537:
2529:
2527:
2525:
2521:
2520:Enron scandal
2517:
2513:
2509:
2505:
2501:
2497:
2491:
2489:
2485:
2482:
2476:
2468:
2466:
2464:
2460:
2456:
2452:
2448:
2444:
2440:
2436:
2435:CPA Australia
2432:
2428:
2424:
2420:
2416:
2411:
2403:
2400:
2393:Organizations
2392:
2390:
2388:
2381:
2373:
2371:
2369:
2365:
2359:
2348:
2345:
2337:
2327:
2323:
2319:
2313:
2312:
2308:
2303:This section
2301:
2297:
2292:
2291:
2285:
2283:
2280:
2276:
2272:
2268:
2264:
2260:
2256:
2249:
2241:
2239:
2237:
2233:
2228:
2225:
2219:
2211:
2209:
2205:
2203:
2197:
2193:
2185:
2183:
2178:
2170:
2168:
2166:
2161:
2159:
2155:
2148:
2140:
2138:
2136:
2131:
2129:
2125:
2121:
2114:
2106:
2104:
2102:
2098:
2094:
2090:
2086:
2078:
2076:
2074:
2070:
2066:
2062:
2058:
2056:
2052:
2048:
2044:
2037:
2035:
2033:
2029:
2028:pronunciation
2024:
2019:
2014:
2009:
2004:
2002:
1998:
1994:
1990:
1986:
1982:
1978:
1974:
1970:
1966:
1965:Great Britain
1959:
1954:
1947:
1945:
1943:
1939:
1935:
1931:
1927:
1926:
1921:
1916:
1914:
1910:
1906:
1902:
1898:
1897:Roman numbers
1894:
1889:
1887:
1882:
1880:
1876:
1872:
1868:
1864:
1860:
1856:
1852:
1848:
1844:
1840:
1836:
1835:civilizations
1833:
1825:
1821:
1818:, painted by
1817:
1816:
1811:
1806:
1798:
1796:
1794:
1790:
1786:
1782:
1778:
1774:
1770:
1766:
1762:
1758:
1753:
1751:
1747:
1743:
1739:
1735:
1731:
1727:
1723:
1719:
1714:
1712:
1708:
1704:
1700:
1696:
1692:
1688:
1684:
1680:
1676:
1672:
1661:
1656:
1654:
1649:
1647:
1642:
1641:
1639:
1638:
1633:
1628:
1623:
1622:
1621:
1620:
1613:
1610:
1608:
1605:
1601:
1598:
1597:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1565:Business plan
1563:
1561:
1558:
1556:
1553:
1552:
1549:
1544:
1543:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1495:Communication
1493:
1491:
1488:
1486:
1483:
1482:
1476:
1475:
1468:
1465:
1463:
1460:
1456:
1455:administrator
1453:
1452:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1419:
1416:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1360:
1356:
1353:
1352:
1350:
1347:
1345:
1342:
1338:
1337:administrator
1335:
1334:
1333:
1330:
1328:
1325:
1323:
1320:
1318:
1315:
1313:
1310:
1306:
1303:
1302:
1300:
1297:
1295:
1292:
1288:
1285:
1284:
1282:
1279:
1277:
1274:
1272:
1269:
1267:
1264:
1262:
1259:
1257:
1254:
1252:
1249:
1247:
1246:Configuration
1244:
1242:
1239:
1235:
1232:
1231:
1230:
1227:
1223:
1220:
1219:
1218:
1215:
1213:
1210:
1208:
1205:
1203:
1200:
1198:
1195:
1193:
1190:
1188:
1185:
1184:
1178:
1177:
1170:
1167:
1165:
1162:
1160:
1157:
1155:
1152:
1150:
1147:
1145:
1142:
1140:
1137:
1135:
1132:
1130:
1127:
1125:
1122:
1120:
1117:
1115:
1112:
1110:
1107:
1105:
1102:
1100:
1097:
1095:
1092:
1090:
1087:
1085:
1082:
1080:
1077:
1075:
1072:
1070:
1067:
1066:
1060:
1059:
1052:
1049:
1047:
1044:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
1001:Mixed economy
999:
997:
994:
992:
989:
987:
984:
982:
979:
977:
974:
973:
970:
965:
964:
957:
953:
950:
948:
944:
941:
939:
936:
934:
931:
929:
925:
922:
920:
916:
913:
911:
908:
907:
904:
899:
898:
891:
888:
886:
883:
881:
878:
876:
873:
871:
868:
866:
863:
861:
858:
856:
853:
852:
849:
848:Corporate law
844:
843:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
812:
809:
804:
803:
796:
793:
791:
788:
786:
783:
781:
778:
776:
773:
771:
768:
766:
763:
761:
758:
756:
753:
751:
748:
746:
743:
741:
738:
736:
733:
732:
728:
724:
719:
718:
711:
708:
706:
703:
701:
698:
697:
694:
689:
688:
684:
683:
680:
676:
666:
661:
659:
654:
652:
647:
646:
644:
643:
635:
632:
630:
627:
625:
622:
620:
619:Error account
617:
615:
612:
610:
607:
606:
599:
598:
590:
587:
585:
582:
580:
577:
575:
572:
571:
564:
563:
555:
552:
550:
547:
545:
542:
541:
534:
533:
525:
522:
520:
517:
515:
512:
510:
507:
505:
502:
501:
497:
492:
491:
483:
482:Trial balance
480:
478:
474:
471:
469:
466:
464:
463:FIFO and LIFO
461:
459:
456:
454:
451:
449:
446:
445:
441:
436:
435:
427:
424:
422:
419:
417:
414:
412:
409:
407:
404:
402:
401:Balance sheet
399:
397:
396:Annual report
394:
393:
389:
384:
383:
375:
372:
370:
367:
365:
362:
360:
357:
355:
352:
350:
347:
346:
342:
337:
336:
328:
325:
323:
320:
318:
315:
313:
310:
308:
305:
303:
300:
298:
294:
291:
289:
286:
284:
281:
279:
276:
275:
268:
267:
259:
256:
254:
251:
249:
246:
244:
241:
239:
236:
234:
233:Going concern
231:
229:
226:
224:
221:
219:
216:
214:
211:
209:
206:
205:
198:
197:
189:
186:
184:
181:
179:
176:
174:
171:
169:
166:
164:
161:
159:
156:
154:
151:
149:
146:
144:
141:
140:
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132:
126:
123:
121:
118:
116:
113:
111:
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105:
104:
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95:
92:
88:
84:
80:
79:
76:
72:
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5469:Gross income
5464:Depreciation
5342:
5301:
5284:
5267:
5255:from Commons
5250:
5229:
5172:
5149:
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5128:
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4831:
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4806:the original
4801:
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4685:the original
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4509:the original
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4332:
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4151:the original
4146:
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4102:
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4085:
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4065:Investopedia
4064:
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3954:
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3924:
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3894:
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3873:. Retrieved
3864:
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3834:
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3593:
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3317:
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3288:
3264:. Retrieved
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3164:
3160:
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3126:
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3008:the original
2998:
2989:
2941:
2933:
2925:
2905:
2890:
2878:
2846:
2813:
2801:case studies
2792:interpretive
2777:repositories
2770:
2746:
2731:
2729:and Bylaws.
2708:
2685:
2637:
2611:
2573:
2560:
2543:
2492:
2478:
2417:include the
2413:
2386:
2383:
2361:
2340:
2331:
2316:Please help
2304:
2251:
2229:
2221:
2206:
2199:
2180:
2162:
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2132:
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2082:
2060:
2059:
2053:of being an
2042:
2041:
2005:
2000:
1996:
1992:
1989:Vulgar Latin
1984:
1980:
1972:
1968:
1962:
1934:Luca Pacioli
1923:
1917:
1890:
1883:
1861:, and early
1829:
1813:
1761:Luca Pacioli
1754:
1715:
1687:corporations
1674:
1670:
1669:
1485:Architecture
1479:Organization
1445:Supply chain
1271:Earned value
1144:Stock market
1021:Open economy
1011:Econometrics
750:Conglomerate
692:
554:Luca Pacioli
475: /
295: /
293:Depreciation
201:Key concepts
173:Governmental
90:
75:
71:(video game)
68:
46:
37:This is the
31:
5071:: 220–232.
5040:: 223–255.
4898:(1): 5–27.
4876:27 December
4842:13 December
4721:31 December
4691:31 December
4658:31 December
4628:31 December
4598:31 December
4182:. OpenLearn
4160:30 December
4075:30 December
3965:30 December
3935:30 December
3905:30 December
3875:30 December
3845:30 December
3812:30 December
3669:28 December
3407:28 December
3380:28 December
3222:. Elsevier.
3137:31 December
3014:31 December
2926:Accounting
2885:regulations
2822:than their
2612:At least a
2445:(ACCA) and
2267:corporation
2263:partnership
2061:Accountancy
2038:Terminology
2032:orthography
1932:in 1494 by
1871:Babylonians
1857:in ancient
1855:bookkeeping
1839:Mesopotamia
1744:, of which
1742:bookkeeping
1707:accountants
1675:accountancy
1600:Trade route
1515:Engineering
1510:Development
1362:Performance
1305:development
1266:Distributed
1139:Liquidation
780:Partnership
765:Corporation
760:Cooperative
567:Development
544:Accountants
440:Bookkeeping
359:Convergence
317:Liabilities
248:Materiality
136:Major types
18:Accountancy
5495:Accounting
5489:Categories
5474:Net income
5401:Statements
5343:Accounting
5269:Quotations
5230:Accounting
5100:UFM.edu.gt
5017:3 December
4782:18 October
4209:(5): 1–9.
4186:3 February
3992:28 January
2963:References
2937:negligence
2901:Chapter 11
2893:bankruptcy
2841:See also:
2680:See also:
2534:See also:
2397:See also:
2364:litigation
2069:profession
2065:occupation
2055:accountant
2047:principles
2043:Accounting
2008:accountant
2006:The word "
1969:accompting
1703:regulators
1699:management
1683:businesses
1681:, such as
1671:Accounting
1467:Technology
1349:Operations
1229:Commercial
1222:innovation
1212:Capability
1104:Derivative
693:Accounting
602:Misconduct
228:Fair value
178:Management
120:Management
91:Accounting
69:Accounting
5286:Textbooks
4812:4 January
4751:4 January
4569:1 January
4463:1 January
4433:1 January
4403:3 January
4373:3 January
4343:3 January
4289:198258865
4283:(3): 36.
4119:157743821
4017:16 August
3636:KU Leuven
3266:1 January
3181:153931720
2648:professor
2640:doctorate
2334:June 2023
2305:does not
2275:Corporate
2023:computare
1997:computare
1993:computare
1981:accounten
1948:Etymology
1944:in 1880.
1867:Egyptians
1738:suppliers
1695:creditors
1691:investors
1535:Structure
1520:Hierarchy
1440:Strategic
1327:Materials
1317:Knowledge
1294:Financial
1234:Marketing
1079:Factoring
1074:Insurance
976:Commodity
969:Economics
624:Hollywood
504:Financial
406:Cash-flow
163:Financial
5139:15 March
5133:Archived
5129:BBC News
5011:Archived
4836:Archived
4776:Archived
4745:Archived
4743:. 2014.
4715:Archived
4713:. 2013.
4622:Archived
4620:. 2013.
4592:Archived
4563:archived
4541:25 March
4515:25 March
4489:25 March
4427:Archived
4397:Archived
4395:. 2014.
4367:Archived
4365:. 2014.
4313:25 March
4285:ProQuest
4260:2 August
4223:61767095
4123:Archived
4069:Archived
3988:. ft.com
3959:Archived
3929:Archived
3899:Archived
3869:Archived
3839:Archived
3806:Archived
3708:archived
3663:archived
3640:Archived
3604:3 August
3598:Archived
3572:Archived
3479:40698165
3374:archived
3327:Archived
3307:27 April
3289:ifrs.org
3260:Archived
3185:Archived
3131:Archived
3129:. 2013.
3106:Archived
3078:Archived
2946:See also
2935:tort of
2857:WorldCom
2831:Scandals
2797:critical
2788:theories
2766:taxation
2762:auditing
2749:research
2737:Research
2694:undergo
2644:academia
2597:converge
2524:Big Four
2500:Deloitte
2429:(ICAS),
2368:Forensic
2279:personal
2202:unbiased
2186:Auditing
2097:taxation
2093:auditing
1922:was the
1875:Augustus
1863:auditing
1847:counting
1822:, 1495 (
1795:(IFRS).
1789:converge
1525:Patterns
1505:Conflict
1490:Behavior
1430:Security
1407:Resource
1392:Property
1355:services
1312:Incident
1251:Conflict
1207:Capacity
910:Chairman
865:Contract
609:Creative
579:Research
509:Internal
496:Auditing
312:Goodwill
307:Expenses
158:Forensic
83:a series
81:Part of
43:reviewed
5444:Revenue
3638:: 302.
3333:3 April
3191:3 April
2910:in the
2865:Sunbeam
2709:In the
2618:auditor
2608:Degrees
2585:US GAAP
2484:audited
2326:removed
2311:sources
2165:budgets
2030:and in
2013:compter
1985:aconter
1843:writing
1832:ancient
1799:History
1500:Culture
1450:Systems
1435:Service
1414:
1402:Records
1397:Quality
1387:Project
1382:Product
1372:Process
1351:
1332:Network
1301:
1283:
1256:Content
1063:Finance
745:Company
574:History
468:Journal
327:Revenue
213:Accrual
5208:Portal
4648:CPA UK
4287:
4221:
4203:EDPACS
4117:
3739:
3717:16 May
3477:
3443:
3179:
2807:; and
2563:; the
2514:. The
2461:) and
2269:, and
2135:annual
2079:Topics
2001:putare
1958:ledger
1877:, the
1757:Venice
1701:, and
1462:Talent
1418:crisis
1344:Office
1217:Change
519:Report
473:Ledger
416:Income
411:Equity
322:Profit
302:Equity
278:Assets
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